CONCORD — About 400 Mt. Diablo district teachers on Monday protested proposed furlough days next year, but district officials said the last contract offers on both sides would make it impossible for the district to pay its bills in three years.

Just last week the district projected a positive three-year budget when it released its agenda for Monday’s board meeting. But Chief Financial Officer Bryan Richards painted a more dire picture Monday.

He said the district would have to cut $4.7 million by June 2014 if voters approve new state taxes in November and the district follows through on its offer to give all employees a 1.64 percent one-time payment this year.

If state taxes fail, the board could be forced to cut more than $20 million by June 2014 to meet proposed contract offers by the union and district, he said.

Richards said his earlier budget forecast did not include the one-time payments to district employees.

The projected deficit is exacerbated by the financial impact of the Clayton Valley High charter conversion and declining enrollment, Richards said.

Based on this new information, trustees unanimously approved a “qualified” budget that shows negative balances in 2014.

Uncertainty about the state budget prompted the district to request a two-year deal that could include furlough days if the governor’s proposed taxes don’t pass or the budget is reduced, said attorney Deb Cooksey.

The district also offered teachers and all other employees a 1.36 percent one-time payment next year if the state budget remains flat or increases.

Teachers resisted this, saying they wanted a one-year contract and would negotiate furlough days if necessary after the November election. They want a one-year contract with a 3 percent one-time payment this year to reimburse them for furlough days taken last year, which helped the district accumulate a large reserve fund.

“Our kids need every minute that we can teach them,” said Wendy Hayden, a fifth-grade teacher at Delta View Elementary School in Pittsburg. “A furlough day is not money. It’s time taken away from our kids.”

Negotiations reached an impasse March 2. Cooksey said the district hoped to file a joint impasse declaration with the union this week, opening the door to mediation.

District resident Wendy Lack said she was troubled by the financial report because neither the district’s offer nor the teachers union’s offer were sustainable. She said there seemed to be a disconnect between the budget numbers and negotiations.

To save money, the board also looked at shifting students in Bay Point schools and the Monument corridor of Concord to different campuses to reduce “overflow” transportation costs. The board will vote on this idea at a later meeting.

In a split vote, the board also decided not to hold community meetings to hear feedback about what the public thinks about the job performance of trustees and the superintendent. Superintendent Steven Lawrence and General Counsel Greg Rolen said such meetings could violate the Brown Act if items discussed were not on the agendas. Instead, Lawrence and Rolen suggested that the board hold community meetings to seek input on a draft strategic plan.

Trustees Cheryl Hansen and Lynne Dennler voted in favor, but the rest rejected it, saying the strategic planning process is working well, and they may not have time to hold meetings before the end of the school year.